INCOME TAX RULES, 1982 - PakSearch.com

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PART V
DEDUCTION OF TAX AT SOURCE-PROCEDURE AND STATEMENTS

CHAPTER A.
GENERAL

49. Mode of payment of tax deducted by or on behalf of Government.

50. Mode of payment of tax deducted other than by or on behalf of Government.

51. Authorities empowered to receive challans and statements.

CHAPTER B.
SALARY

52. Prescribed rate of exchange for salary.

53. Monthly statement of deduction.

54. Statement of deduction made from payment of contributions to an approved superannuation fund.

55. Permission to pay deductible tax in lump sum in certain cases.

56. Certificate of deduction from salary.

CHAPTER C.
INCOME FROM SECURITIES AND PAYMENTS MADE TO NON-RESIDENTS,
CONTRACTORS AND SUPPLIERS

57. Statement regarding non-Government Securities.

57A Statement regarding interest on bank accounts or deposits.

58. Statement regarding payments made to non-residents.

59. Application for Certificate of Exemption from deduction of tax or deduction at a lower rate under Section 50 (3).

60. Form for certificate of exemption from deduction or deduction of tax at a lower rate under sub-section (2) or(5) of Section 50.

61. Statement regarding deduction of tax made from contractors, suppliers, etc.

61A. Statement regarding deduction of tax made from Brokers, Commission Agents etc.

61B. Statement regarding deduction of tax on Dividends.

61C. Statement regarding deduction of tax made from payments on account of House Rent etc.

61D. Statement regarding Deduction of tax made from profit or interest on Bonds, Certificates, Debentures, Securities. or Instruments etc.

61E.Certificate of deduction of tax from payments made on account of profit or interest on Bonds, Certificates, Debentures, Securities, Instruments, etc.

62. Certificate of deduction of tax from interest on securities.

62A. Certificate of deduction of tax from interest.

62B. Monthly statement under section 143 in respect of collection of advance tax on issue or clearance of certain financial instruments to filed by Zonal Office.

62C. Statement for exclusion from the applicability of sub-section (2B) of section 50 of the Income Tax Ordinance, 1979.

63. Certificate of deduction of tax from payments made to non-residents other than "Interest on securities".

64A. Certificate of deduction of tax from contract payments, etc.

64B. Certificate of deduction of advance tax from payments made on account dividend to persons other than companies.

64C. Certificate of deduction of advance tax from payments made on account of House Rent.

64D. Certificate of deduction/collection of advance tax from payments by way of prize etc.

65. Certificate of collection of tax at import stage.

66. Certificate of collection of tax on motor vehicles.

67. Certificate of payment of tax on bonus shares or bonus.

68. Certificate of collection of tax from sale by public auction.

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